Jig bushes classified as machinery parts under entry 81, sustaining single-point levy and rejecting multi-point taxation.

Jig bushes were treated as falling within entry 81 of the First Schedule to the Tamil Nadu General Sales Tax Act as parts and accessories of machinery. The assessee argued for multi-point taxation, but the classification was sustained because no material showed that the goods were worked by any device outside the modes contemplated by entry 81. On that basis, the turnover attracted single-point levy at the higher rate. One item of turnover was not pressed and therefore required no adjudication.

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Issues: Whether the turnover relating to jig bushes was classifiable under entry 81 of the First Schedule to the Tamil Nadu General Sales Tax Act and liable to single-point levy at the higher rate, or whether it was taxable at the multi-point rate as claimed by the assessee.

Analysis: The turnover concerning one item was not pressed and did not call for adjudication. On the remaining turnover, the goods sold were jig bushes. The authorities treated them as falling within entry 81 as parts and accessories of machinery. Even assuming that the jig bushes were themselves machinery, the assessee failed to establish that they were worked by any device other than the modes contemplated by entry 81. In the absence of such proof, the commodity continued to fall within entry 81, attracting single-point levy rather than multi-point levy.

Conclusion: The classification adopted by the authorities was upheld and the assessee's contention was rejected.

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